MEM. & CHARLESTON R.R. CO. v. UNITED STATES


108 U.S. 228 (1883)

MEMPHIS & CHARLESTON RAILROAD COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided April 2d, 1883.


Attorney(s) appearing for the Case

Mr. Humes for the plaintiff in error.

Mr. Solicitor-General (Mr. J.S. Blair was with him) for the United States.


MR. CHIEF JUSTICE WAITE delivered the opinion of the court.

This is a suit to recover taxes upon dividends and interest paid by the Memphis & Charleston Railroad Company between the first day of July, 1862, and the first day of December, 1865. The items which go to make up the amount of the judgment brought here for review are thus stated in the verdict of the jury:

1. "On dividend declared March 17, 1863, a tax...

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